H.B. 371

This document includes House Committee Amendments incorporated into the bill on Fri, Feb 25, 2011 at 2:43 PM by jeyring. --> 1

MOTOR HOME TAXES AND FEES
2 2011 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Don L. Ipson
5 Senate Sponsor: John L. Valentine
6
7 LONG TITLE
8 General Description:
9 This bill addresses the fee in lieu of property tax on motor homes.
10 Highlighted Provisions:
11 This bill:
12 . addresses the fee in lieu of property tax on motor homes.
13 Money Appropriated in this Bill:
14 None
15 Other Special Clauses:
16 None
17 Utah Code Sections Affected:
18 AMENDS:
19 59-2-405.3, as enacted by Laws of Utah 2005, Chapter 217
20
21 Be it enacted by the Legislature of the state of Utah:
22 Section 1. Section 59-2-405.3 is amended to read:
23 59-2-405.3. Uniform statewide fee on motor homes -- Distribution of revenues.
24 (1) For purposes of this section, "motor home" means:
25 (a) a motor home, as defined in Section 13-14-102 , that is required to be registered
26 with the state; or
27 (b) a self-propelled vehicle that is:

28 (i) modified for primary use as a temporary dwelling for travel, recreational, or
29 vacation use; and
30 (ii) required to be registered with the state.
31 (2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6),
32 beginning on January 1, 2006, a motor home is:
33 (a) exempt from the tax imposed by Section 59-2-103 ; and
34 (b) in lieu of the tax imposed by Section 59-2-103 , subject to a uniform statewide fee
35 as provided in Subsection (3).
36 (3) The uniform statewide fee described in Subsection (2)(b) is:
37 (a) beginning on January 1, 2006, and ending December 31, 2007, 1.25% of the fair
38 market value of the motor home, as established by the commission; and
39 (b) beginning on January 1, 2008, 1% of the fair market value of the motor home, as
40 established by the commission.
41 (4) H. (a) .H Notwithstanding Section 59-2-407 and subject to Subsection
41a H. [ 59-2-402 (2) ] (4)(b) .H , a motor
42 home subject to the uniform statewide fee imposed by this section that is brought into the state
43 shall, as a condition of registration, be subject to the uniform statewide fee unless all property
44 taxes or uniform fees imposed by the state of origin have been paid for the current calendar
45 year.
45a H. (b) Subsection (4)(a) does not apply to a motor home that is:
45b (i) brought into the state for the sole purpose of selling the motor home to a licensed
45c dealer; and
45d (ii) purchased for resale by a person licensed as a dealer under Section 41-3-201. .H
46 (5) (a) Each county shall distribute the revenue collected by the county from the
47 uniform statewide fee imposed by this section to each taxing entity in which each motor home
48 subject to the uniform statewide fee is located in the same proportion in which revenue
49 collected from the ad valorem property tax is distributed.
50 (b) Each taxing entity described in Subsection (5)(a) that receives revenue from the
51 uniform statewide fee imposed by this section shall distribute the revenue in the same
52 proportion in which revenue collected from the ad valorem property tax is distributed.
53 (6) An appeal relating to the uniform statewide fee imposed on a motor home by this
54 section shall be filed pursuant to Section 59-2-1005 .

Legislative Review Note
as of 2-16-11 2:19 PM

Office of Legislative Research and General Counsel